TMI Blog2011 (9) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... kharan, JJ. Appearance: Shri H.G. Dharmadhikari, Advocate for the appellant Shri A.K. Prabhakar, Authorised Representative (JDR) for the respondent Per: Ashok Jinda l: The appellant are in appeal against the impugned order along with a stay application. 2. Shri H.D. Dharmadhikari, learned counsel for the appellant submitted that the Commissioner (Appeals) have dismissed thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable being non-commercial nature. Therefore, no service tax is payable by the appellant for the above said activity. As the lower appellate authority has not considered their contention, therefore, after waiver of pre-deposit the matter be sent bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination at the end of lower appellate authority. As the issue involved is of narrow compass it would be in the interest of justice to dispose of the appeal along with the stay application. 6. As discussed above, the lower appellate authority's decision is not on merit and in the light of the decision of the Hon'ble High Court (supra) the issue is debatable. Therefore, we find that it is a fit ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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